区域科技创新的财政支持政策工具研究——基于清晰集定性比较分析方法

以我国27个省2012-2016年科技创新能力与相关政策数据为例,通过定性比较分析方法(QCA)研究区域科技创新能力变化与科技创新政策中财政支持工具组合的逻辑关系,研究发现:新型财政补助方式是提高创新能力的必要条件,更多地采取创新券、后补助等新型补助方式有利于创新能力的提高;间接税收优惠是提高创新能力的充分条件,奖励与创新能力的提高有很强的关联性;现有的风险补偿和股权投资方式不利于提高创新能力;财政政策的效果更多地取决于不同的财政支持方式的匹配,合适的组合才能起到提高创新能力的作用。

Study on Fiscal Support Policy Tools of Regional Science and Technology Innovation--Based on the Crisp-Set Qualitative Comparative Analysis

This study takes the data of scientific and technological innovation ability and relevant policies of 27 provinces in China from 2012 to 2016 as an example.Through the qualitative comparative analysis(QCA),the article researches the logical relationship be-tween the change of regional science and technology innovation ability and the combination of fiscal support tools in science and technol-ogy innovation policy.With the study,we found that:the new type of financial subsidy is a necessary condition to improve the ability of innovation,and more new forms of subsidies such as innovation vouchers and post-subsidies are conducive to the improvement of innova-tion ability;indirect tax incentives are sufficient conditions to improve innovation ability and there is a strong correlation between rewards and the ability of innovation;existing risk compensation and equity investment are not conducive to improving innovation ability;the ef-fect of fiscal policy depends more on the matching of different financial support methods,and the appropriate combination can play a role in improving the ability of innovation.